Panda Plan, an action-comedy centered on a panda rescue, does not feature any identifiable LGBTQ+ characters or themes. The film's narrative and available information suggest an absence of LGBTQ+ representation, leading to an N/A rating for its portrayal.

Based on available information, *Panda Plan* does not appear to feature transsexual characters or address trans community themes. Plot summaries and cast details focus on an action narrative involving a panda and a crime syndicate, with no indication of trans representation.

The film's narrative portrays its main female character, Su Xiaozhu, primarily as a caretaker who often requires rescue. Female characters are generally depicted in supportive or secondary roles, and the action sequences do not feature women in empowered combat roles or winning physical fights against male opponents.

The provided information explicitly states that 'Panda Plan' does not involve any gender swapping of characters, with traditional gender casting maintained for its roles, including Jackie Chan as himself and a female panda caretaker. No characters established in prior canon or history are portrayed with a different gender.

The film is described as a Chinese action comedy with a predominantly Chinese cast and stereotypical Middle Eastern villains. The provided information explicitly states there is no evidence of race swapping.